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Il comprend notamment la sous-division 6581 \"Pénalités sur marchés (et dédits payés sur achats et ventes)\" et 6582 \"Pénalités, amendes fiscales et pénales\".\n\nLe compte 658 est utilisé pour des charges qui ne correspondent pas aux définitions des autres comptes tels que :\n",[],{},{"nodeType":118,"data":119,"content":120},"unordered-list",{},[121,132,142,152,162],{"nodeType":122,"data":123,"content":124},"list-item",{},[125],{"nodeType":87,"data":126,"content":127},{},[128],{"nodeType":82,"value":129,"marks":130,"data":131},"Les frais bancaires non liés aux opérations de financement",[],{},{"nodeType":122,"data":133,"content":134},{},[135],{"nodeType":87,"data":136,"content":137},{},[138],{"nodeType":82,"value":139,"marks":140,"data":141},"Les pénalités et amendes pour non-respect des réglementations",[],{},{"nodeType":122,"data":143,"content":144},{},[145],{"nodeType":87,"data":146,"content":147},{},[148],{"nodeType":82,"value":149,"marks":150,"data":151},"Les dons aux associations ou organismes",[],{},{"nodeType":122,"data":153,"content":154},{},[155],{"nodeType":87,"data":156,"content":157},{},[158],{"nodeType":82,"value":159,"marks":160,"data":161},"Les frais d'arrondi sur paiements ou encaissements",[],{},{"nodeType":122,"data":163,"content":164},{},[165],{"nodeType":87,"data":166,"content":167},{},[168],{"nodeType":82,"value":169,"marks":170,"data":171},"Les charges exceptionnelles ne relevant pas d'autres comptes de gestion courante\n",[],{},{"nodeType":87,"data":173,"content":174},{},[175,179,184],{"nodeType":82,"value":176,"marks":177,"data":178},"D'un point de vue technique, le compte 658 est ",[],{},{"nodeType":82,"value":180,"marks":181,"data":183},"crédité par le crédit du compte de trésorerie ou de dettes",[182],{"type":98},{},{"nodeType":82,"value":185,"marks":186,"data":187},", et débité par le débit du compte de résultat (en tant que charge).",[],{},{"nodeType":189,"data":190,"content":215},"embedded-entry-block",{"target":191},{"metadata":192,"sys":195,"fields":206},{"tags":193,"concepts":194},[],[],{"space":196,"id":198,"type":16,"createdAt":199,"updatedAt":199,"environment":200,"publishedVersion":202,"revision":44,"contentType":203,"locale":29},{"sys":197},{"type":12,"linkType":13,"id":14},"4NaOPs2Ts2j2eIfIFJ4SDJ","2025-06-05T09:01:03.046Z",{"sys":201},{"id":21,"type":12,"linkType":22},15,{"sys":204},{"type":12,"linkType":27,"id":205},"demoBanner",{"contentfulName":207,"backgroundColor":208,"variant":209,"title":210,"subtitle":211,"ctaText":212,"ctaLink":213,"steps":214},"PCG 2025","bg-pl-green-100","growth","Plan comptable général 2025","Télécharger les PCG 2025 en PDF (version complète)","Télécharger","https://6943065.fs1.hubspotusercontent-na1.net/hubfs/6943065/Plan%20comptable%202025%20-%20Pennylane.pdf",false,[],{"nodeType":78,"data":217,"content":218},{},[219],{"nodeType":82,"value":220,"marks":221,"data":222},"Quand utiliser le compte 658 ?",[],{},{"nodeType":87,"data":224,"content":225},{},[226],{"nodeType":82,"value":227,"marks":228,"data":229},"Le compte 658 doit être utilisé pour :",[],{},{"nodeType":118,"data":231,"content":232},{},[233,248],{"nodeType":122,"data":234,"content":235},{},[236],{"nodeType":87,"data":237,"content":238},{},[239,244],{"nodeType":82,"value":240,"marks":241,"data":243},"Des charges accessoires, inhabituelles ou peu fréquentes ",[242],{"type":98},{},{"nodeType":82,"value":245,"marks":246,"data":247},"liées à l’activité normale de la société, mais qui ne trouvent pas leur place dans les autres comptes de charges d’exploitation (achats 60, services extérieurs 61/62, impôts 63, charges de personnel 64, etc.).",[],{},{"nodeType":122,"data":249,"content":250},{},[251],{"nodeType":87,"data":252,"content":253},{},[254,259],{"nodeType":82,"value":255,"marks":256,"data":258},"Des charges de gestion qui ne peuvent pas être classées ailleurs ",[257],{"type":98},{},{"nodeType":82,"value":260,"marks":261,"data":262},"dans les comptes de charges d’exploitation, c’est-à-dire qui ne correspondent à aucune rubrique précise du plan comptable.",[],{},{"nodeType":87,"data":264,"content":265},{},[266],{"nodeType":82,"value":267,"marks":268,"data":269},"Les contreparties fréquentes du compte 658 sont :",[],{},{"nodeType":118,"data":271,"content":272},{},[273,283],{"nodeType":122,"data":274,"content":275},{},[276],{"nodeType":87,"data":277,"content":278},{},[279],{"nodeType":82,"value":280,"marks":281,"data":282},"les comptes de trésorerie (51, 52, 53) lors du règlement,",[],{},{"nodeType":122,"data":284,"content":285},{},[286],{"nodeType":87,"data":287,"content":288},{},[289],{"nodeType":82,"value":290,"marks":291,"data":292},"ou des comptes de tiers (40 - Fournisseurs) pour les charges à payer.",[],{},{"nodeType":87,"data":294,"content":295},{},[296],{"nodeType":82,"value":297,"marks":298,"data":299},"",[],{},{"nodeType":78,"data":301,"content":302},{},[303],{"nodeType":82,"value":304,"marks":305,"data":306},"Exemples d’utilisation du compte 658",[],{},{"nodeType":118,"data":308,"content":309},{},[310,325,340,355,370],{"nodeType":122,"data":311,"content":312},{},[313],{"nodeType":87,"data":314,"content":315},{},[316,321],{"nodeType":82,"value":317,"marks":318,"data":320},"Dons et libéralités de gestion courante ",[319],{"type":98},{},{"nodeType":82,"value":322,"marks":323,"data":324},": dons à des associations, syndicats professionnels, œuvres sociales, lorsqu’ils sont liés à la vie normale de l’entreprise.",[],{},{"nodeType":122,"data":326,"content":327},{},[328],{"nodeType":87,"data":329,"content":330},{},[331,336],{"nodeType":82,"value":332,"marks":333,"data":335},"Abandons de créances à caractère de gestion courante ",[334],{"type":98},{},{"nodeType":82,"value":337,"marks":338,"data":339},": par exemple, remises commerciales ou abandons de créances consentis dans le cadre d’une relation commerciale normale et non exceptionnelle.",[],{},{"nodeType":122,"data":341,"content":342},{},[343],{"nodeType":87,"data":344,"content":345},{},[346,351],{"nodeType":82,"value":347,"marks":348,"data":350},"Petites pertes sur éléments d’actif circulant ",[349],{"type":98},{},{"nodeType":82,"value":352,"marks":353,"data":354},": pertes de stocks ou de petits matériels non immobilisés, dans le cadre d’une gestion courante (hors caractère exceptionnel).",[],{},{"nodeType":122,"data":356,"content":357},{},[358],{"nodeType":87,"data":359,"content":360},{},[361,366],{"nodeType":82,"value":362,"marks":363,"data":365},"Frais divers de gestion ",[364],{"type":98},{},{"nodeType":82,"value":367,"marks":368,"data":369},": dépenses non prévues dans d’autres comptes, telles que des cadeaux d’affaires de faible valeur, certaines cotisations, frais de réception, petits frais non affectables autrement.",[],{},{"nodeType":122,"data":371,"content":372},{},[373],{"nodeType":87,"data":374,"content":375},{},[376,381],{"nodeType":82,"value":377,"marks":378,"data":380},"Amendes non fiscales de faible montant ",[379],{"type":98},{},{"nodeType":82,"value":382,"marks":383,"data":384},": attention, uniquement si elles ne sont ni fiscales, ni pénales, ni sociales. Les amendes fiscales ou pénales vont en 6712.",[],{},{"nodeType":87,"data":386,"content":387},{},[388],{"nodeType":82,"value":297,"marks":389,"data":390},[],{},{"nodeType":78,"data":392,"content":393},{},[394],{"nodeType":82,"value":395,"marks":396,"data":397},"Quels sont les impacts fiscaux du compte 658 ?",[],{},{"nodeType":87,"data":399,"content":400},{},[401,405,410],{"nodeType":82,"value":402,"marks":403,"data":404},"Les charges enregistrées dans le compte 658 sont généralement ",[],{},{"nodeType":82,"value":406,"marks":407,"data":409},"déductibles du résultat imposable",[408],{"type":98},{},{"nodeType":82,"value":411,"marks":412,"data":413}," si elles respectent les conditions de déduction des charges professionnelles :",[],{},{"nodeType":118,"data":415,"content":416},{},[417,427,437],{"nodeType":122,"data":418,"content":419},{},[420],{"nodeType":87,"data":421,"content":422},{},[423],{"nodeType":82,"value":424,"marks":425,"data":426},"Être engagées dans l'intérêt direct de l'exploitation ou de la gestion",[],{},{"nodeType":122,"data":428,"content":429},{},[430],{"nodeType":87,"data":431,"content":432},{},[433],{"nodeType":82,"value":434,"marks":435,"data":436},"Être effectivement supportées et justifiées",[],{},{"nodeType":122,"data":438,"content":439},{},[440],{"nodeType":87,"data":441,"content":442},{},[443],{"nodeType":82,"value":444,"marks":445,"data":446},"Ne pas être exclues par une disposition fiscale spécifique\n",[],{},{"nodeType":87,"data":448,"content":449},{},[450,454,459],{"nodeType":82,"value":451,"marks":452,"data":453},"Cependant, certaines charges comptabilisées dans ce compte peuvent être soumises à des ",[],{},{"nodeType":82,"value":455,"marks":456,"data":458},"règles fiscales particulières",[457],{"type":98},{},{"nodeType":82,"value":460,"marks":461,"data":462},". Par exemple :\n",[],{},{"nodeType":118,"data":464,"content":465},{},[466,476,486],{"nodeType":122,"data":467,"content":468},{},[469],{"nodeType":87,"data":470,"content":471},{},[472],{"nodeType":82,"value":473,"marks":474,"data":475},"Les dons à certaines organisations peuvent ouvrir droit à une réduction d'impôt sous conditions",[],{},{"nodeType":122,"data":477,"content":478},{},[479],{"nodeType":87,"data":480,"content":481},{},[482],{"nodeType":82,"value":483,"marks":484,"data":485},"Les amendes pénales ne sont généralement pas déductibles fiscalement",[],{},{"nodeType":122,"data":487,"content":488},{},[489],{"nodeType":87,"data":490,"content":491},{},[492],{"nodeType":82,"value":493,"marks":494,"data":495},"Les pénalités fiscales suivent un régime spécifique selon leur nature\n",[],{},{"nodeType":87,"data":497,"content":498},{},[499],{"nodeType":82,"value":500,"marks":501,"data":502},"Il est essentiel de consulter la législation fiscale en vigueur pour déterminer le traitement fiscal approprié pour chaque type de charge enregistrée dans ce compte.",[],{},{"nodeType":87,"data":504,"content":505},{},[506],{"nodeType":82,"value":297,"marks":507,"data":508},[],{},"compte-658-charges-diverses-de-gestion-courante",[511],{"metadata":512,"sys":515,"fields":527},{"tags":513,"concepts":514},[],[],{"space":516,"id":518,"type":16,"createdAt":519,"updatedAt":520,"environment":521,"publishedVersion":523,"revision":62,"contentType":524,"locale":29},{"sys":517},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":522},{"id":21,"type":12,"linkType":22},24,{"sys":525},{"type":12,"linkType":27,"id":526},"category",{"contentfulName":528,"modelCategoryName":529,"slug":530,"contentTypeSlug":531,"metaTitle":533,"metaDescription":534,"mainTitle":535,"subtitle":552,"heroImage":553,"ctaButton":575,"ctaLink":576},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[532],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. 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